From the beginning of the Presbyterian Church in America (PCA), the
General Assembly has been committed to the goal of emphasizing Biblical
principle of stewardship and providing services to help carry out
The vehicle established by the 3rd General Assembly
was first the Stewardship Committee, later replaced by the PCA
PCA Foundation, Inc. is a Georgia Corporation.
It is guided by a ten man Board of Directors which are elected by
the General Assembly of the Presbyterian Church in America.
Board is divided into four classes which serve four year terms.
PCA Ruling Elders, Teaching Elders and Deacons are eligible to serve.
PCA Foundation's purpose is in helping God's people carry out their
charitable desires and stewardship responsibilities. This means providing for themselves, their families and, where
desired, the ministries in which they have an interest – PCA or not.
The PCAF's "niche" is in working on the donor's agenda for
charitable giving. Our services include preparing personalized Estate
Designs for individuals, serving as Trustee of Charitable
Trusts, establishing and administering Endowments
and Designated Funds,
receiving and distributing Bequests and
providing services to carry out lifetime giving, primarily through its Advise
& Consult Fund® – a donor-advised fund.
PCA Foundation is not included in the Partnership Shares program (Askings).
Operating support comes primarily from earnings on accounts,
trustee/administrative fees, and contributions.
Through 1999, the Foundation’s budget was significantly
underwritten by General Assembly mandated support from other PCA
Committees and Agencies.
Beginning in January, 2000 the Foundation became entirely
many other Foundations, the PCA Foundation is donor-driven -- that is,
the distributions made are largely designated by the donors themselves.
Any undesignated gifts received are presently distributed to the
Committees and Agencies of the PCA according to General Assembly
Foundation’s task is largely divided into three parts: education,
motivation, and serving as the facilitator to see that a donor’s
wishes are carried out.
This includes working not only with individuals, churches, and
pastors, but also with professionals in a number of arenas, including
stockbrokers, financial planners, attorneys, and insurance
professionals, among others.
PCA Foundation is exempt from federal income tax under section 501(a) of
the Internal Revenue Code as an organization described in section
It has also been determined that it is not a private foundation
within the meaning of section 509(a) of the Code, because it is an
organization described in sections 509(a)(1)(A)(vi).